Hillsborough Municipal Code Ch. 3.04 Transfer of Tax Functions

Pursuant to existing laws and ordinances, the city council has elected to proceed under Title 5, Division 1, Part 2, Chapter 2, Article 1, (Sections 51500 through 51519) of the Government Code of the state and has transferred the real and personal property assessment and tax collection duties of the city assessor and tax collector, to the assessor and tax collector of the county.

(Prior code § 30.2.04)

The city council thereby determined only to provide for the assessment of property for municipal taxes and for the equalization and correction thereof, for the collection and enforcement of the payment of such taxes, for the sale and redemption from sale of property sold for nonpayment of such taxes, by officers of the county and for the performance by officers of the county of the duties of officers of the town respecting such matters, pursuant to and in accordance with the provisions of the act of the Legislature of the state.

(Prior code § 30.2.08)

Unless and until further ordered by the city council, the duties mentioned in Section 3.04.020 for the following officers of the town shall be performed by officers of the county, with respect to the matters hereinafter referred to:

A. The city assessor's duties with respect to the assessment of property in the town for municipal taxes shall be performed by the county assessor;

B. The city council's duties with respect to the equalization and corrections of such assessments of property in the town for municipal taxes shall be performed by San Mateo County board of supervisors;

C. The auditor's duties with respect to the computation and entry of the amount of taxes to be paid as a tax on the property listed on the assessment roll, and the transmissions of such roll to the tax collector, shall be performed by the county auditor;

D. The city tax collector's duties with respect to the collection, payment and enforcement of city property taxes, including delinquent taxes, and to the redemption of such property from sale or other penalty for the nonpayment of such taxes, shall be performed by the county tax collector.

(Prior code § 30.2.12)

All duties performed by the city clerk as ex officio assessor, deputy tax collector and deputy treasurer other than the assessing of the town property and the collection of taxes thereon, as hereinbefore transferred to the county, shall continue to be performed by the city clerk except that the finance director shall perform those duties of the city clerk transferred to the finance director pursuant to Section 2.10.020.

(Ord. 581 § 2, 1999; prior code § 30.2.16)

The city manager is authorized and directed on behalf of the town to negotiate an agreement to be entered into between the board of supervisors of San Mateo County and the city council, fixing the amount of compensation to be charged by and paid to the county for the performance of services contemplated by the provisions of this chapter; provided, that such compensation shall in no event exceed one-half of one percent of all moneys collected for the city pursuant to the terms of this chapter.

(Prior code § 30.2.20)

All taxes heretofore levied pursuant to the provision of any laws or regulations of the town repealed by this chapter and prior to the effective date of this code including delinquent taxes, shall be collected and the payment thereof enforced in the same manner and upon the same penalties; and property may be sold for the nonpayment thereof, and may be redeemed from such sale in the same manner and under the same conditions as provided by the laws in force in the town at the time of the taking effect of this code. The proper city officers shall collect and enforce the payment of such taxes heretofore levied before the effective date of this code, including delinquent taxes, and do any and all things that may be necessary in the sale of property for the nonpayment of such taxes and in the redemption thereof from sale.

(Prior code § 30.2.24)